http://www.legislation.gov.uk/id/ukpga/2006/46

C3Part 16Audit

Annotations:

Modifications etc. (not altering text)

Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2

Chapter 4Removal, resignation, etc of auditors

Statement by auditor on ceasing to hold office

C1 C2525Meaning of “appropriate audit authority” F5...

1

In sections 522, 523 and 524 “appropriate audit authority” means—

a

F6in relation to an auditor of a public interest company (other than an Auditor General)—

i

the Secretary of State, or

ii

if the Secretary of State has delegated functions under section 1252 to a body whose functions include receiving the F7statement or notice in question, that body;

F1a

in the case of a major audit (other than one conducted by an Auditor General), the Financial Reporting Council Limited;

b

F8in relation to an auditor of a non-public interest company (other than an Auditor General), the relevant supervisory body.

F2c

F9in relation to an Auditor General, the Independent Supervisor.

F3 “Supervisory body” and “Independent Supervisor” have the same meaning as in Part 42 (statutory auditors) (see F4sections 1217 and 1228).

F102

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F103